CLASSIFICATION 


'PE RATING  EXPENSES 


in 


AS  PRESCRIBED  BY  THE 


C 1 < 


BOARD  OF  RAILROAD  COMMISSIONERS 


STATE  OF  KANSAS. 


WASHINGTON: 

GOVERNMENT  PRINTING  OFFICE 

1889. 


3^53 


/  / 


To  Carriers : 

The  distribution  of  operating  expenses  herein  prescribed 
s  substantially  a  re-issne  of  the  classification  as  adopted  by 
die  convention  of  State  railroad  commissioners  held  at 
Saratoga  in  June,  1879,  with  such  modifications  as  are 
accessary  to  briug  it  into  accord  with  the  requirements  of 
:he  form  of  report  adopted  by  this  Commission. 

A  general  division  is  called  for  under  the  four  liead- 
ngs,  viz. : 

Maintenance  of  Way  and  Structures. 

Maintenance  of  Equipment. 

Conducting  Transportation. 

General  Expenses. 

The  amounts  of  the  separate  items  are  to  be  apportioned 
is  between  passenger  and  freight  traffic.  All  expenses 
vhich  are  naturally  chargeable  to  either  passenger  or 
xeight  traffic  should  be  entered  in  their  respective  columns 
n  the  report  $  expenses  which  are  not  naturally  chargeable 
:o  either  traffic  should  be  apportioned  on  a  mileage  basis, 
making  the  division  as  between  passenger  and  freight  traffic 
n  the  proportion  which  the  passenger  and  freight  train 
mileage  bears  to  the  total  mileage  of  trains  earning  reve- 
lue.  This  computation  should  be  made  from  the  data  fur- 
lished  under  train  mileage,  on  page  31  of  the  report. 

The  expenses  incurred  in  connection  with  mixed  trains^ 
lot  herein  specifically  provided  for,  will,  for  the  present,  be 
livided  as  one-fourth  to  passenger  and  three-fourths  to 
reight. 


3 


4 


When  no  specific  account  is  provided  for  an  expenditure, 
it  should  be  entered  under  an  analogous  head. 

The  classification  of  expenses  now  prescribed  will  govern 
in  the  reports  to  this  Commission,  but  railway  companies 
may  at  their  option  increase  the  subdivision  of  expenses 
to  any  extent  they  desire:  Provided ,  That  such  apportion¬ 
ment  may  at  any  time  be  accurately  consolidated  under  the 
headings  herein. 

It  is  desired  that  the  distribution  of  expenses  here  given 
will  be  closely  observed  by  all  roads  in  order  that  uniform¬ 
ity  may  be  secured  in  this  respect  in  the  reports  to  be  made 
to  the  Commission. 

The  few  changes  made  in  this  issue  of  the  “  Classifica¬ 
tion”  are  as  follows:  “Mail  Cranes”  added  on  page  8, 
under  “Bepairs  of  Boadway;”  “Docks,”  and  “Wharves, 
etc.,”  struck  from  list  on  page  12,  under  “Bepairs  of  Build¬ 
ings;”  and  on  page  26  the  heading  “Bents  of  Buildings, 
Tracks,  Yards,  and  Terminals”  now  reads  “Bents  of  Build¬ 
ings  and  Other  Property,”  the  explanatory  matter  under 
the  same  being  also  re-written. 


CONTENTS. 


Page, 

Maintenance  of  Way  and  Structures . 7 

Repairs  of  Roadway . .  7 

Renewals  of  Rails .  9 

Renewals  of  Ties .  9 

Repairs  of  Bridges  and  Culverts .  9 

Repairs  of  Fences,  Road-crossings,  Signs,  and  Cattle-Guards.  10 

Repairs  of  Buildings .  11 

Repairs  of  Docks  and  Wharves .  12 

Repairs  of  Telegraph . 12 

Other  expenses .  13 

Maintenance  of  Equipment  . .  13 

Repairs  and  renewals  of  Locomotives .  13 

Repairs  and  renewals  of  Passenger-Cars .  16 

Repairs  and  renewals  of  Freight-Cars .  17 

Repairs  and  renewals  of  Ferry-Boats,  Tugs,  Floats,  and 

Barges .  18 

Shop  Machinery,  Tools,  etc .  18 

Other  expenses .  18 

Conducting  Transportation .  18 

Wages  of  Enginemen,  Firemen,  and  Roundhousemen .  18 

Fuel  for  Locomotives .  . 19 

Water-supply  for  Locomotives .  19 

All  other  supplies  for  Locomotives .  19 

W ages  of  other  Trainm  en .  19 

All  other  train  supplies .  20 

Wages  of  Switchmen,  Flagmen,  and  Watchmen .  21 

Expense  of  Telegraph,  including  Train  Dispatchers  and  Op¬ 
erators  . . .  21 

Wages  of  Station  Agents,  Clerks,  and  Laborers .  21 

Station  supplies . 22 

Switching  Charges— Balance  .  23 

Car  Mileage — Balance  .  23 

Loss  and  Damage .  23 


5 


6 


C onducting  Transportation — C  ontinued. 

Injuries  to  persons . - . 

Barges,  Floats,  Tugs,  Ferry-Boats,  expenses  of,  including 

Wages,  Fuel,  and  supplies. . 

Other  expenses  . —  -  - . 

General  Expenses . 

Salaries  of  Officers . 

Salaries  of  Clerks . 

General  Office  Expenses  and  Supplies . . . 

Agencies,  including  Salaries  and  Rent . 

Advertising  . 

Commissions . 

Insurance  . 

Expense  of  Fast  Freight  Lines . 

Expense  of  Traffic  Associations . . . 

Expense  of  Stock  Yards  and  Elevators . 

Rents  of  Buildings  and  Other  Property . ---• 

Legal  Expenses . 

Stationery  and  Printing . 

Other  General  Expenses . 


Page. 

24 

24 

24 

24 

24 

24 

25 
25 
25 

25 

26 
26 
26 
26 
26 
26 
26 
27 


f 


MAINTENANCE  OE  WAY  AND  STRUCTURES. 

REPAIRS  OF  ROADWAY. 

This  account  embraces  all  expenditures  on  account  of  the  road¬ 
bed  and  track  (including  sidings),  except  cost  of  rails  and  ties  j  it 
includes  track  laid  in  buildings  and  upon  turn-tables,  bridges  and 
culverts,  except  cost  of  rails  and  ties ;  also  cost  of  keeping  tun¬ 
nels  in  order,  clearing  the  track  of  snow  and  ice,  cutting  and  re¬ 
moving  weeds,  brush,  and  grass  from  the  company’s  right  of  way  ; 
wages  of  road-masters,  section  foremen,  track  laborers,  track 
watchmen,  gravel-pit  men,  gravel-train  engine-men  and  train¬ 
men,  and  men  employed  in  operating  steam  shovels,  scrapers,  pile- 
drivers,  and  ditchers  while  engaged  in  track  renewals  and  repairs. 

The  inspection  of  rails  and  repairs  of  rails  at  the  company’s 
mills,  including  cutting,  drilling,  and  slotting,  and  oil  used  in 
lubricating,  is  chargeable  to  this  account. 

This  account  includes  material  consumed  in  getting  derailed  or 
wrecked  equipment  on  the  track,  or  in  removing  same  from  the 
roadway  and  track,  when  not  otherwise  provided  for  herein. 

It  should  also  be  charged  with  the  cost  of  repairs  of  steam  shov¬ 
els,  scrapers,  pile-drivers,  and  ditchers  when  used  upon  track  work, 
and  of  snow-plows,  when  such  plows  are  separate  implements  and 
not  fixtures  to  locomotives,  and  oil,  waste,  and  tallow  used  on 
track,  except  oil  used  in  switch  lamps,  which  should  be  charged 
to  “  Station  Supplies.” 

It  embraces  cost  of  ballast  of  all  kinds,  and  fixtures,  tools,  and 
other  articles  used  in  connection  with  the  track,  such  as  shovels, 
bolts,  nuts,  spikes,  splices,  frogs,  guard-rails,  switch- frames, 
switch-stands  and  fixtures,  spades,  picks,  scythes,  grubbing- hooks, 
whetstones,  hoes,  switch-houses,  hand-car  houses,  section-houses, 
watch-houses  used  by  track  watchmen,  hand-cars,  dump-cars,  and 
other  tools  of  track-men  and  gravel-pitmen  ;  also  lanterns,  torpe¬ 
does,  flags,  brooms,  matches,  oil-cans,  stoves  and  stove  fixtures, 
and  other  implements  and  supplies  used  in  connection  with  the 
track,  or  in  watch-houses  connected  therewith,  not  provided  for 
elsewhere  herein,  and  breakwaters  made  to  protect  track. 

When  section-houses  are  intended  to  be  used  for  other  purposes, 
such  as  storage  of  miscellaneous  material,  living  houses  for  section 

7 


8 


men,  or  for  handling  traffic,  the  cost  of  repairs  of  same  should  be 
charged  to  “Repairs  of  Buildings.” 

When  a  track  is  taken  up,  the  labor  expended  in  taking  up  such 
track  should  be  charged  to  this  account,  whether  another  track  is 
laid  to  replace  it  or  not. 

The  principal  articles  of  material  used  in  connection  with  the 
track,  and  chargeable  to  this  account,  may  be  specified  as  follows, 
viz : 


Axes. 

Ax-handles. 

Adzes. 

Adze-handles. 

Angle-bars. 

Augers. 

Anger-handles. 

Ballast. 

Bumper-posts. 

Brooms. 

Braces  and  bits. 
Brush-scythes. 
Brush-hooks. 
Cant-hooks. 

Chairs  (switch). 
Chairs  (step). 
Chairs  (common). 
Chains. 

Crow-bars. 

Claw-bars. 

Crosscut-saws. 

Cold-chisels. 

Cable  wire. 
Curbing  hooks. 
Dippers 
Drills. 

Drawing-knives. 
Dump-cars. 
Fish-plates. 
Fish-plate  bolts. 
Frogs. 

Grindstones. 

Grindstone-frames. 

Gravel. 

Hand  cars. 

Hand  trucks. 

Hand  axes. 
Hatchets. 
Handsaws. 
Hammers. 
Hammer-handles. 
Hand-car  wheels. 
Hand-car  brasses. 
Jack-levers. 


Lining  bars. 

Lanterns. 

Lantern  fixtures. 

Levels. 

Lumber. 

Mail  cranes. 

Monkey-wrenches. 

Mile-posts. 

Hails. 

Hail-hammers. 

Hippers. 

Hut-locks. 

Huts. 

Oil  (lamp). 

Oil  (kerosene). 

Oil  (car). 

Oil-cans. 

Pike-poles. 

Picks. 

Pick -handles. 

Punches. 

Padlocks. 

Plows. 

Pinch-bars. 

Planks. 

Rope. 

Rachet-drills. 

Raising-bars. 

Riprap. 

Section  houses  (when  not 
used  as  living  houses  or 
for  storage  of  miscella¬ 
neous  supplies). 
Stoves. 

Stove  fixtures. 

Squares. 

Stone. 

Stone-barrows. 

Switch-ropes. 

Switch  locks  and  keys. 
Switch-frames. 

Switch  fixtures. 
Switch-levers. 


Switch-rods. 

Switch -lamps. 

Spikes  (railroad). 

Spikes  (boat). 

Spikes  (cut). 

Shovels. 

Stone-drills. 

Straightening  machines. 
Spot-boards. 

Sledges. 

Sledge-hamm  ers. 
Staples. 

Spike-mauls. 

Spike-maul  handles. 
Stone-hammers. 
Stone-hammer  bandies. 
Scythes. 

Snaths. 

Scoop-shovels. 

Switch-houses. 

Tamping-bars. 

Track-jacks. 

Track-gauges. 

Track-levels. 

Track-flags. 

Track-scales. 

Tape-lines. 

Tongs. 

Torpedoes  used  by  track 
repairers. 

Tool-boxes. 

Tool-houses. 

Timber. 

Vises. 

Wheelbarrows. 

Wrenches. 

Water-kegs. 

Water-pails. 

Water-barrels. 

Wire. 

Whistle-posts. 

Whistle-boards. 

Washer  iron,  etc. 


9 


RENEWALS  OF  RAILS. 

This  account  includes  the  cost  of  new,  usable,  and  re-rolled 
rails,  actually  laid  in  track,  on  bridges,  turn-tables,  or  in  buildings, 
including  the  cost  of  transportation  to  point  of  delivery  on  the 
line  of  the  company  laying  the  same,  less  the  value  of  the  old  rails 
taken  up.  It  .does  not,  however,  include  labor  expended  in  in¬ 
specting,  loading,  unloading,  or  laying  rails,  repairing  at  the 
company’s  rail  mills,  cutting,  drilling,  slotting,  etc.,  nor  cost  of  re¬ 
moving  the  old  metal  taken  from  the  track ;  these  various  items  of 
expense  being  chargeable  to  “  Repairs  of  Roadway.” 

RENEWALS  OF  TIES. 

This  account  includes  charges  for  new  ties  laid  in  track,  on 
bridges,  turn-tables,  or  in  buildings,  including  cost  of  transporta¬ 
tion  to  point  of  delivery  on  the  line  of  the  company  laying  the 
same.  It  does  not,  however,  include  labor  expended  in  inspecting, 
loading,  unloading,  and  laying  ties,  or  cost  of  removing  old  ties 
taken  up;  these  various  items  of  expense  being  chargeable  to  “Re¬ 
pairs  of  Roadway.” 

REPAIRS  OF  BRIDGES  AND  CULVERTS. 

This  account  includes  all  charges  for  and  on  account  of  repairs 
and  renewals  of  bridges  and  culverts,  including  the  substructure 
and  superstructure;  also  cost  of  repairs  and  renewals  of  piers, 
abutments,  etc.,  necessary  to  protect  or  strengthen  bridges  and 
culverts  against  ice,  water,  etc.,  and  the  cost  of  cleaning  the  chan¬ 
nel  under  bridges  and  culverts. 

This  account  embraces  cost  of  filling  trestles,  wages  of  bridge 
watchmen  and  bridge  tenders,  repairs  of  bridge  watch-houses  and 
supplies  and  implements  appertaining  thereto,  not  otherwise  pro¬ 
vided  for  herein,  such  as  brooms,  flags,  lanterns,  matches,  oil,  oil 
cans,  pails,  signal  lamps,  stoves,  stove  fixtures,  tallow,  waste,  water 
barrels,  and  fuel' consumed  by  stationary  engines  for  draw-biidges. 

When  a  locomotive  or  car  has  been  derailed  or  wrecked  upon  a 
bridge  or  culvert,  in  consequence  of  any  defect  in  said  bridge  or 
culvert,  the  cost  of  material  used  in  putting  the  equipment  back 
upon  the  track  or  in  removing  the  same  should  be  charged  to  this 
account. 

The  cost  of  removing  old  bridges,  preparatory  to  the  construction 
of  new,  is  chargeable  to  this  account. 

Overhead  bridges,  roadways  running  under  track,  and  viaducts 
are  not  included  in  this  account,  being  chargeable  to  “  Repairs  of 
Fences,  Road  Crossings,  Signs,  and  Cattle  Guards.” 

No  charge  should  be  made  to  this  account  for  the  appurtenances 
belonging  to  the  track,  such  as  bolts,  chairs,  guard  rails,  railSf. 


10 


spikes,  splices,  and  cross-ties,  same  being  provided  for  elsewhere 
herein. 

The  following  are  the  principal  classes  of  structures  coming 
under  the  head  of  this  account,  with  the  characteristics  peculiar 
to  each,  viz : 

Iron  Bridge. — Substructure. — Excavations  for  foundations  on 
hard  pan,  stone,  piles  or  timber  foundations,  piers  and  wall  plates. 
Superstructure. — Bottom  chord,  floor  beams,  lateral  rods  and  pins, 
posts,  painting,  suspension  bars,  stringers,  and  top  chord. 

Wood  Bridge. — (Howe  Truss  and  Combination.) — Substruct¬ 
ure. — Bolsters,  caps,  foundation,  mud-sills,  piles,  posts,  sills,  sway- 
brace,  bolts  and  washers,  wall  plates.  Superstructure. — Angle 
blocks,  bottom  chord,  chord  bolts  and  washers,  clamps  and  keys, 
floor  beams,  lateral  blocks,  lateral  braces,  top  chord,  truss  rods, 
tie  plates,  stringers,  vertical  braces  and  vibration  braces. 

Wood  Bridge  (Trestle  or  Pile). — Caps,  mud  sills,  piles,  posts, 
sills,  stringers,  stringer  bolts  and  washers,  sway-braces,  sway-brace 
bolts  and  washers. 

Stone- arch  Culvert. — Arch,  bench  walls,  excavation  for  foun¬ 
dations  on  hard  pan,  piles  or  timber  foundations,  filling  paving, 
spandrel  walls  and  wings. 

Open  Culvert. — Covering  plank  and  stone  or  timber  sides. 

The  following  is  a  classification  of  the  more  important  articles  of 
material  used  in  bridges  and  culverts,  viz: 


Bolts. 

Iron  rods. 

Pine  timber. 

Boat  spikes. 

Iron  hangers. 

Piles. 

Brick. 

Iron  braces. 

Paints. 

Common  pine. 

Iron  thimbles. 

Riprap. 

Castings. 

Lime. 

Round  iron. 

Cement. 

Lag  screws. 

Rubble-stone. 

Cut  spikes. 

Lumber. 

Sand. 

Cut  stone. 

Norway  pine 

Square  iron. 

Cables  (iron  and  bemp). 

Nails. 

Square  nuts. 

Dimension  stone. 

Oak  plank. 

W rought  washers. 

Dowels. 

Oak  timber. 

Wood  screws,  etc. 

Hexagon  nuts. 

Pine  sills. 

Half-round  iron. 

Pine  plank. 

REPAIRS  OF  FENCES,  ROAD  CROSSINGS,  SIGNS,  AND  CATTLE 
GUARDS. 

This  account  embraces  charges  for  the  repairs  and  renewals  of 
fences  of  every  description,  except  stock-yard  and  fuel-yard  fences. 
It  includes  snow  fences,  shop  and  yard  fences,  hedges,  fence  trees, 
street  and  road  crossings,  overhead  bridges,  roadways  running 
under  track,  viaducts,  signs  and  gates  at  crossings,  cattle  guards, 
wages  of  flagmen  at  crossings,  watch-houses  used  by  flagmen  at 
crossings,  street  repairs  for  which  the  company  may  be  assessed 


11 


or  become  responsible,  and  tools  used  by  employes  in  making  these 
repairs  and  renewals. 

REPAIRS  OF  BUILDINGS. 

This  account  includes  the  cost  of  repairs  and  renewal  of  buildings 
of  every  class  not  otherwise  provided  for  herein. 

Watch  houses  on  bridges,  watch  houses  on  track,  watch  houses 
for  flagmen  at  crossings,  and  hand-car  houses  are  not  chargeable  to 
this  account.  Section  houses  are  not  chargeable  to  this  account, 
except  as  provided  for  elsewhere  herein. 

This  account  includes  the  cost  of  excavation,  foundations,  drain¬ 
age,  water,  gas,  and  sewer  pipes  and  stationary  fixtures  appertain¬ 
ing  thereto,  walls,  chimneys,  roofs,  cornices,  floors,  partitions, 
shelving,  stairs,  vaults,  windows,  window  fixtures,  doors,  door  fixt¬ 
ures,  baseboards,  lathing,  plastering,  wainscoting,  painting,  glaz¬ 
ing,  white- washingj  steam-heating  apparatus  and  fixtures,  electric 
light  apparatus  and  fixtures,  grading  and  putting  grounds  in  order. 

The  cost  of  removing  old  buildings,  preparatory  to  the  construc¬ 
tion  of  new,  is  chargeable  to  this  account. 

Renewals  and  repairs  of  furniture  and  fixtures  used  in  buildings 
included  under  this  head,  not  otherwise  provided  for  herein,  should 
be  charged  to  this  account.  Some  of  the  more  important  of  these 
items  may  be  classified  as  follows,  viz  : 


Ash-pans. 

Fire-shovels. 

Scales. 

Awnings. 

Freight-trucks. 

Scoops. 

Axes. 

Gas-fixtures. 

Settees. 

Baggage-trucks. 

Hammers. 

Shovels. 

Carpets. 

Hatchets. 

Signs  at  stations. 

Chairs. 

Hat-racks. 

Sledges. 

Chair  cushions. 

Ice-boxes. 

Spades. 

Check-boxes. 

Keys. 

Sprinkling-cans. 

Clocks. 

Lamps. 

Stationary  engines. 

Coal-hoxes. 

Lamp  fittings. 

Stools. 

Coal-hods. 

Letter-boxes. 

Stoves. 

Cold-chisels. 

Locks. 

Stove  furniture. 

Copying-presses. 

Looking-glasses. 

Switch  chains  and  ropes. 

Counters. 

Mats. 

Tables. 

Counter-scales. 

Matting. 

Ticket-cases. 

Cups. 

Measures. 

Ticket-stamps. 

Cupboard-catches. 

Office  railings. 

"Warehouse-trucks. 

Curtains. 

Pails. 

Wash-basins. 

Cuspidores. 

Pigeon-hole  cases. 

Water-barrels. 

Date-stamps  (office). 

Pokers. 

Water-cans. 

Desks. 

Backs. 

Water-coolers. 

Dippers. 

Reflectors. 

Water-pails. 

Drinking-cups. 

.  Safes. 

Wheelbarrows. 

Fire-buckets. 

Saws. 

Wrenches,  etc. 

[The  articles  corning  under  the  head  of  this  account  must  not  he  con¬ 
founded  with  those  embraced  in  “Station  Supplies.”] 


12 


Renewals  and  repairs  of  tracks  laid  in  buildings,  or  upon  turn¬ 
tables,  are  chargeable  to  “Repairs  of  Roadway,”  “Renewal  of 
Rails,”  or  “Renewal  of  Ties,”  as  the  case  may  be. 

The  class  of  structures  coming  under  the  head  of  buildings,  may 
be  enumerated  as  follows,  viz : 


Baggage-rooms. 
Blacksmith  shops. 

Boiler  shops. 
Breakwaters  made  to  pro¬ 
tect  buildings. 
Bridge-builders’  shops. 
Car  shops. 

Carpenter  shops. 
Car-repair  sheds. 

Cooper  shops. 

Depots. 

Dry-houses. 

Eating-houses. 

Elevators. 

Engine-houses. 

Engine-rooms. 

Express  buildings 
Foundries. 
Freight-houses. 
Fuel-houses. 


General  offices. 
Grain-houses. 

Ice-houses. 

Machine  shops. 

Offices. 

Oil-houses. 

Oil-tanks. 

Outhouses. 

Paint  shops. 

Passenger  waiting  rooms. 
Pattern  rooms. 

Pattern  shops. 

Platforms. 

Bail-mills. 

Besidences. 

Boundhouses. 

Sand  bouses. 

Scrap  houses. 

Shop  and  station  grounds 
and  yards  (draining, 
filling,  etc.). 


Shop  offices. 

Sidewalks. 

Stables. 

Stationary-engine  houses. 
Stock-yards. 

Store-houses. 

Section  houses  (when  used 
as  living  houses,  or  for 
storage  of  miscellaneous 
supplies). 

Semaphores. 

Permanent  signals. 
Telegraph  offices. 
Ticket-offices. 

Tin-shops. 

Tool  rooms. 

Turn-tables. 

Warehouses. 

Water-closets  and  fixtures. 
Water  stations. 


The  following  items  should  be  charged  as  part  of  the  cost  of  re¬ 
pairs  to  such  buildings  as  are  used  for  water  stations,  viz : 

Houses  for  pumping-engines,  houses  for  watchmen,  pumping-engines, 
pumps,  pump  fixtures,  pen-stocks,  tanks,  tubs,  wells,  etc.,  including  other 
articles  of  machinery  necessary  to  such  buildings,  and  cost  of  renewing 
wells  and  keeping  them  in  order. 

The  following  articles  should  be  charged  as  part  of  the  cost  of 
repairs  to  such  buildings  as  are  used  for  fuel  houses  or  sheds,  viz  : 
Coal-bins,  coal-buckets,  cranes,  derricks,  chutes,  screens  for  screening  coal, 
fuel  yard  fences,  wood  racks,  etc.,  including  other  tools  and  articles  of  ma¬ 
chinery  necessary  to  the  buildings. 


REPAIRS  OF  DOCKS  AND  WHARVES. 

This  account  is  to  embrace  the  full  cost  of  all  repairs  and  main¬ 
tenance  of  docks  and  wharves,  consisting  of  labor,  materials,  and 
tools,  expended  in  connection  therewith. 


REPAIRS  OF  TELEGRAPH. 

This  account  embraces  cost  of  maintaining  and  repairing  the 
telegraph  and  telephone  lines  owned  by  the  company,  or  for  which 
it  is  responsible,  including  poles,  wires,  insulators,  instruments. 


13 


batteries,  chemicals,  and  cups,  also  wages  of  employes  engage^  in 
keeping  the  lines  in  working  condition. 

OTHER  EXPENSES. 

All  expenses  in  connection  with  the  maintenance  of  way  and 
.  structures  not  otherwise  specifically  provided  for  should  be  given 
under  this  head.  As  far  as  possible  all  such  expenses  should  be 
classed  with  analogous  articles. 


MAINTENANCE  OF  EQUIPMENT. 

REPAIRS  AND  RENEWALS  OF  LOCOMOTIVES. 

Repairs  and  Renewals  of  Passenger  Locomotives. 

This  account  includes  the  renewals  and  repairs  necessary  to  keep 
passenger  locomotives,  tenders,  and  snow-plows  (when  the  latter 
are  attached  to  locomotives  and  not  separate  implements)  in  as  good 
order  as  when  first  built  5  also  tools,  furniture,  and  other  articles 
required  for  actual  service,  such  as  axes,  hammers,  hatchets, 
sledges,  shovels,  switch-ropes,  jack-screws,  frogs,  wrenches,  pack¬ 
ing-hooks,  files,  crow-bars,  chisels,  oil-cans,  lamps,  lanterns,  clocks, 
cushions,  flags,  etc. 

This  account  also  includes  the  cost  of  passenger  locomotives, 
tenders,  snow-plows,  and  appurtenances  thereunto  belonging,  built 
or  purchased  to  make  good  the  original  number  charged  to  con¬ 
struction,  including  furniture,  tools,  and  fixtures  used  on  such  loco¬ 
motives,  tenders,  and  snow-plows.  If  a  passenger  locomotive  is 
destroyed,  worn  out,  or  lost  the  cost  of  the  locomotive  taking  its 
place  should  be  charged  to  this  account. 

It  embraces  locomotives  engaged  exclusively  in  hauling  and 
switching  passenger  trains,  and  25  per  cent,  of  locomotives  engaged 
in  hauling  mixed  passenger  and  freight  trains. 

The  wages  of  pattern-makers,  while  engaged  in  making  pat¬ 
terns  for  passenger  locomotives,  should  be  charged  to  this  account. 

Repairs  and  Renewals  of  Freight  Locomotives. 

This  account  includes  the  renewals  and  repairs  necessary  to  keexi 
freight  locomotives,  tenders,  and  snow-plows  (when  the  latter  are 
attached  to  locomotives  and  not  separate  implements)  in  as  good 
order  as  when  first  built ;  also  tools,  furniturej  and  other  articles 
required  for  actual  service,  such  as  axes,  hammers,  hatchets,  sledges, 
shovels,  switch-ropes,  jack-screws,  frogs,  wrenches,  packing-hooks, 
files,  crowbars,  chisels,  oil-cans,  lamps,  lanterns,  clocks,  cushions, 
flags,  etc. 


14 


This  account  also  includes  the  cost  of  freight  locomotives,  ten¬ 
ders,  snow-plows,  and  appurtenances  thereunto  belonging,  built  or 
purchased  to  make  good  the  original  number  charged  to  construc¬ 
tion,  induding  furniture,  tools,  and  fixtures  used  on  such  locomo¬ 
tives,  tenders,  and  snow-plows.  If  a  freight  locomotive  is  de¬ 
stroyed,  worn  out,  or  lost,  the  cost  of  the  locomotive  taking  its 
place  should  be  charged  to  this  account. 

It  embraces  locomotives  engaged  exclusively  in  hauling  and 
switching  freight  trains,  75  per  cent,  of  locomotives  engaged  in 
hauling  mixed  freight  and  passenger  trains,  and  locomotives  en¬ 
gaged  in  ballasting,  construction  work,  or  any  other  service  except 
hauling  passenger  trains. 

The  wages  of  pattern-makers,  while  engaged  in  making  patterns 
for  freight  locomotives,  should  bo  charged  to  this  account. 

The  following  are  the  principal  items  of  material  entering  into  the 
cost  of  keeping  locomotives  in  repair,  viz  : 


Air  brakes. 

Counter  balances. 

Eccentric  rods. 

Air-brake  fixtures. 

Crank  pins. 

Eccentric  straps. 

Arcb  pipes. 

Cross  heads. 

Equalizing  levers. 

Ash  pans. 

Cross-head  pins. 

Equalizing  springs. 

Ash-pan  rods. 

Crown  sheets. 

Exhaust  pipes. 

Bells. 

Crown  bars. 

Expansion  clamps. 

Bell  bases. 

Crown-bar  braces. 

Extension  front  ends. 

Bell  yokes. 

Cylinders. 

Flag  staffs. 

Bell  cords. 

Cylinder  heads. 

Foot  boards. 

Bell-cord  hangers. 

Cylinder  casings. 

Feed  pipes. 

Blow-off  cocks. 

Cylinder  cocks. 

Feed-pipe  hangers. 

Blower  pipes. 

Cylinder-cock  rods. 

Feed-pipe  cocks. 

Blower  cocks. 

Cylinder  rings. 

Feed-pipe  shaft. 

Boilers. 

Chafe  irons. 

Feed-pipe  hose. 

Bunlpers. 

Coupling  bars. 

Fire  boxes. 

Bumper  blocks. 

Coupling  pins. 

Fire-box  doors. 

Bumper  sheets. 

Dampers. 

Fire  box  grates. 

Brooms. 

Damper  handles. 

Fire  brick. 

Brasses. 

Domes. 

Frames. 

Brakes. 

Dome  covers. 

Frame  braces. 

Brake  shoes. 

Dome  casings. 

Front  ends. 

Branch  pipes. 

Drag  irons. 

Front-end  doors. 

Cabs. 

Drag  pins. 

Front-end  rings. 

Cab  brackets. 

Draw  bars. 

Front-end  timber. 

Cab  fronts. 

Draw-bar  castings. 

Flue  sheets. 

Cab  angle-irons. 

Decks. 

Flues. 

Cab  handles. 

Driving  wheels. 

Gaskets. 

Cab  cushions. 

Driving  axles. 

Gauge  cocks. 

Cab  curtains. 

Driving  boxes. 

Gibs. 

Center  castings. 

Driving-box  brasses. 

Glands. 

Center  pins. 

Driving-box  cellars. 

Glass  gauges. 

Check  chambers. 

Driving-box  wedges. 

Goose  necks. 

Check  valves. 

Dry  pipes. 

Guide  bars. 

Cheek  easings 

Eccentrics. 

Guide  yokes. 

15 


Guide  blocks. 

Guide  braces. 

Grate  shakers. 

Grate  bars. 

Gongs. 

Hand-hole  plates. 

Hand  rails. 

Hand-rail  pedestals. 
Headlights. 

Head-light  brackets. 
Head-light  pedestals. 
Head-light  fixtures. 
Heater  cocks. 

Heater  pipes. 

Hose. 

Hose  jackets. 

Injectors. 

Injector  nozzles. 

Jacket  bands. 

Jacket  lagging. 

King  pins. 

Lubricators. 

Lazy  cocks. 

Links. 

Link  blocks. 

Link  lifters. 

Oil-can  stands. 

Oil  pipes. 

Oil  cups. 

Oil-house  cups  and 
brasses. 

Oak  packing. 

Packing  rings. 

Paint,  oil,  and  varnish. 
Pet-cocks. 

Pet-cock  rods. 

Pilots. 

Pilot-draw  castings. 

Pilot  braces. 

Piston  heads. 

Piston  follower  heads. 
Piston  rods. 

Piston  packing  pumps. 


Pump  barrels. 

Pump  chambers  (top). 
Pump  chambers  (bot¬ 
tom). 

Pump  cages. 

Pump  valves. 

Pump  plungers. 
Petticoats. 

Petticoat  pipes. 
Quadrants. 

Quadrant  stands. 

Reach  rods. 

Reverse  levers. 

Reverse  latches. 

Rivets. 

Rocker  arms. 

Rocker  boxes. 

Running  boards. 
Running-board  braces. 
Rods  (main). 

Rods  (connecting). 

Rod  brasses. 

Rod  straps. 

Rod  keys. 

Safety  chains. 

Safety  hooks. 

Safety  valves. 

Safety  levers. 

Sand  boxes. 

Sand-box  bases. 

Sand-box  casings. 
Sand-box  covers. 
Sand-box  rods. 

Sand-box  pipes. 

Slide  valves. 

Slide-valve  yokes. 
Slide-valve  rods. 
Slide-valve  rod  brasses. 
Slide-valve  rod  straps. 
Smoke  arches. 
Smoke-arch  rings. 
Smoke-arch  braces. 
Smoke  stacks. 


Smoke-stack  bases. 
Smoke-stack  cones. 

Steam  gauges. 

Stay  bolts. 

Springs. 

Spring  balances. 

Spring  hangers. 

Spring  saddles. 

Steam  chests. 

Steam-chest  casings. 
Steam-chest  covers. 

Stop  cocks. 

Stuffing  boxes. 

Swing  bolsters. 

Safety  beams  and  castings. 
Tee  heads. 

Throttle  levers. 

Throttle  valves. 

Throttle  pipes. 

Tumbling  shafts, 

Tires. 

Trucks. 

Truck  boxes. 

Truck  jaws. 

Truck  cellars. 

Truck  brasses. 

Truck  braces. 

Truck  wheels. 

Truck  axles. 

Tenders. 

Tender  wheels  and  axles. 
Tender  frames. 

Tender  brake  shoes. 
Tender  brake  hangers. 
Tender  brake-hanger 
boxes. 

Tender  brake  wheels. 
Tender  cocks  and  rods. 
Wheel  guards. 

Whistles. 

Wire  netting. 

Water-gauge  cocks,  etc. 


Note. — The  object  of  keeping  the  expenses  of  passenger  and  freight  lo¬ 
comotives  separately  is  to  ascertain  the  relative  cost  per  mile  run  for  each 
kind  of  service.  This  object  can  not  be  literally  secured,  but  a  close  esti¬ 
mate  may  be  obtained  if  accountants  and  others  will  keep  in  mind  the  pur¬ 
pose  of  the  distribution.  It  is  assumed  that  there  is  a  natural  division  of 
the  service  between  passenger  and  freight  locomotives.  Asa  matter  of 
fact,  however,  passenger  locomotives  are  sometimes  used  to  haul  freight 
trains,  and  vice  versa.  When  this  is  only  done  occasionally,  it  need  not  be 
noticed  in  the  accounts ;  but  when  a  locomotive  is  transferred  from  one  kind. 


16 


of  service  to  the  other  for  a  considerable  period,  the  wear  and  tear  growing 
out  of  such  transfer  should  be  charged  where  it  belongs.  It  is  probably  true, 
as  a  rule,  that  transfers  between  the  service  will  very  nearly  balance  each 
other;  but  when  there  is  a  preponderance  either  way  it  should  be  remembered 
in  distributing  the  cost  of  keeping  the  machines  in  order,  otherwise  the  ob¬ 
ject  of  the  distribution,  namely,  to  ascertain  the  estimated  cost  per  mile  run 
by  passenger  and  freight  locomotives  respectively,  will  not  be  attained. 


REPAIRS  AND  RENEWALS  OF  PASSENGER-CARS. 


This  account  embraces  the  cost  of  repairs  and  renewals  of  passen¬ 
ger-cars.  It  includes  wood-work,  wheels,  axles,  brasses,  air  and 
steam  heating  apparatus,  coach-cushions,  oil-boxes,  links,  pins, 
brakes,  brake  fixtures,  windows,  window  fixtures,  and  other  ex¬ 
penditures  of  a  like  nature ;  also  i:>roportionate  cost  of  tools  used 
by  car-repairers  at  repair  stations  on  line  of  road  for  making  light 
repairs,  such  as  jack  screws,  sledges,  wrenches,  etc. ;  it  also  in¬ 
cludes  the  labor  performed  in  repairing,  rebuilding,  and  inspecting 
this  class  of  cars ;  but  it  does  not  include  the  expense  of  cleaning, 
lubricating,  lighting,  or  heating  the  cars. 

It  embraces  the  total  cost,  including  furniture  and  fixtures,  of 
passenger-cars  built  or  purchased  to  make  good  the  original  num¬ 
ber  of  cars  charged  to  construction.  If  a  passenger-car  is  de¬ 
stroyed,  worn  out,  or  lost,  the  cost  of  the  car  taking  its  place  should 
be  charged  to  this  account. 

The  cars  coming  under  this  head  may  be  classified  as  follows,  viz: 


Baggage. 

Business. 

Combination. 

Directors’. 

Express. 

Emigrant. 


Mail.  Parlor  (drawing-room). 

Milk.  Pay. 

Officers’,  Dining. 

Passenger  (first  class).  Sleeping. 

Passenger  (second  class).  Smoking. 


This  account  includes  the  cost  of  repairs  and  renewals  of  the 
loose  or  movable  furniture  and  fixtures  in  the  classes  of  cars  re¬ 
ferred  to  above,  viz : 


Ash-pans. 

Drinking-cups. 

Matting. 

Bell  cord. 

Eire-shovels. 

Pokers. 

Bell-cord  hangers. 

Ice-boxes. 

Backs. 

Bulls’-eye  lamps. 

Keys. 

Deflectors. 

Canopies  for  lamps. 

Lamps. 

Side  lamps. 

Chairs. 

Lamp-boxes. 

Shakers. 

Chair  cushions. 

Lamp-burners. 

Stoves. 

Check-boxes. 

Lamp-chimneys. 

Stove  fixtures. 

Coal-boxes. 

Lamp-fillers. 

"Ventilator  sticks. 

Coal-hods. 

Lamp  fixtures. 

Wash-basins. 

Curtains. 

Lamp  globes. 

Water-barrels. 

Cuspidores. 

Lamp  shears. 

Water-cans. 

Dippers. 

Mail-car  lamps. 

Water-coolers,  etc. 

[The  articles  coming  under  the  head  of  this  account  must  not  be  con¬ 
founded  with  those  embraced  in  “All  other  train  supplies.”! 


17 


REPAIRS  AND  RENEWALS  OF  FREIGHT-CARS. 

This  account  embraces  the  cost  of  repairs  ancl  renewals  of  freight- 
cars.  It  includes  wood-work,  wheels,  axles,  brasses,  oil-boxes, 
links,  pins,  brakes,  brake  fixtures,  windows  of  caboose-cars,  and 
other  expenditures  of  a  like  nature;  also  proportion  of  cost  of  tools 
used  by  car  repairers  at  repair  stations  on  line  of  road  for  making 
light  repairs,  such  as  jack-screws,  sledges,  wrenches,  etc. ;  it  also 
includes  the  labor  performed  in  repairing,  rebuilding  and  inspect¬ 
ing  this  class  of  cars,  and  the  cost  of  repairing  pile-driveis,  exca¬ 
vators,  and  wrecking-cars,  including  machinery  belonging  to  the 
same,  not  provided  for  elsewhere  herein;  but  it  does  not  include 
the  expense  of  cleaning  and  lubricating  the  cars,  nor  sanding  stock- 
cars. 


It  embraces  the  total  cost,  including  furniture  and  fixtures,  of 
freight  and  other  cars,  except  those  common  to  passenger  trains, 
built  or  purchased  to  make  good  the  original  number  of  cars  charged 
to  construction.  If  a  freight-car  is  destroyed,  worn  out,  or  lost,  the 
cost  of  the  car  taking  its  place  should  be  charged  to  this  account. 

The  cars  coming  under  this  head  may  be  classified  as  follows,  viz.: 

Pile-driver. 

Platform. 

Refrigerator. 

Stock. 

Way. 

Wrecking. 

Borse-boxes. 


Boarding. 

Flat. 

Box. 

Freight. 

f’aboose. 

Fruit. 

Charcoal. 

Mineral. 

Coal. 

Oil. 

Ditching. 

Ore. 

Excavator. 

Paint. 

This  account  includes  cost  of  repairs  and  renewals  of  loose 
movable  furniture  and  fixtures  belonging  to  caboose-cars,  viz  • 


Ash-pans. 

Bull’s-eye  lamps. 
Canopies  for  Lamps. 
Caboose-car  cushions. 
Chairs. 

Chair  cushions. 

Check  boxes. 

Coal  boxes. 

Coal  hods. 

Curtains. 

Cuspidores. 

Dippers. 


Drinking  cups. 
Fire  shovels. 
Keys. 

Lamps. 

Lamp-boxes. 

Lamp-burners. 

Lamp-chimneys. 

Lamp-fillers. 

Lamp  fixtures. 

Lamp-globes. 

Lamp-shears. 

Matting. 


Pails. 

Pokers. 

Reflectors. 

Side  lamps. 
Shakers. 

Signs. 

Stoves. 

Stove  fixtures. 
Water  barrels. 
Water  cans. 
Water-coolers,  etc. 


or 


[The  articles  coming  under  the  head  of  this  account  must  not  be  con- 
founded  with  those  embraced  in  “all  other  train  supplies.”] 


Hand-cars  and  dump-cars  used  by  trackmen  are  chargeable  to 
Repairs  of  Roadway.”  Those  used  at  shops,  store-houses,  and 
fuel  houses  are  chargeable  to  “Repairs  of  Buildings.” 

20  A - 2 


18 

REPAIRS  AND  RENEWALS  OF  FERRY-BOATS,  TUGS,  FLOATS, 
AND  BARGES. 

This  account  should  include  all  material  and  labor  necessary  to 
maintain  the  floating  equipment  in  efficient  working  order.  This 
account  should  not  include  wages  or  other  expenses  connected 
directly  with  conducting  transportation. 

SHOP,  MACHINERY,  TOOLS,  ETC. 

This  account  should  embrace  all  expenses  for  the  renewal,  repairs, 
and  maintenance  of  boilers,  stationary  engines,  and  machinery  in 
car  shops,  locomotive  shops,  water  stations,  grain  elevators,  etc., 
and  all  tools  and  fixtures  used  in  connection  therewith.  This  ac¬ 
count  includes  the  cost  of  oil,  waste,  and  tallow  used  in  lubricating 
and  cleaning  tools  and  machinery  of  every  description,  unless  other¬ 
wise  provided  for  herein. 

Note. — Small  hand-tools  used  by  mechanics  and  soon  worn  out  should 
be  charged  to  the  account  mostly  benefited  by  their  use.  Also,  the  renewal- 
repairs,  and  maintenance  of  steam  shovels  or  excavators,  wrecking  cars, 
snow-plows  (large,  separate  from  locomotive),  scrapers,  ditchers,  pile 
drivers,  and  other  similar  properties. 

OTHER  EXPENSES. 

All  expenses  in  connection  with  the  maintenance  of  equipment 
which  are  not  specifically  provided  for  or  can  not  he  placed  with 
analogous  items,  should  he  entered  under  this  head. 


CONDUCTING  TRANSPORTATION. 

WAGES  OF  ENGINE  MEN,  FIREMEN,  AND  ROUNDHOUSEMEN. 

This  account  includes  wages  of  engineers  and  firemen  while  en¬ 
gaged  in  running  locomotives,  except  when  otherwise  directed 
herein. 

Whenever  mileage  is  included  for  the  time  run  by  dispatchers,  or 
when  wipers  are  engaged  in  firing,  such  time  should  he  charged  to 
this  account. 

The  wages  of  engine-men  of  construction  trains  should  not  he 
charged  here,  but  to  the  account  for  which  the  material  hauled  is 
used. 

The  wages  of  engine-men  engaged  in  running  working  trains 
should  he  charged  to  the  account  mostly  benefited  thereby. 

The  wages  of  engine-men  when  employed  in  shops  should  he 
charged  to  the  account  upon  which  they  are  at  work,  the  same  as 
other  mechanics.  This  account  includes  wages  of  employes  en¬ 
gaged  in  wiping,  firiug-up,  and  dispatching  locomotives. 


19 


FUEL  FOR  LOCOMOTIVES. 

This  account  includes  the  cost  of  fuel  consumed  by  locomotives 
and  wages  of  employes  engaged  in  supplying  locomotives  with 
fuel. 

WATER  SUPPLY  FOR  LOCOMOTIVES. 

This  account  includes  the  cost  of  water  furnished  locomotives. 
When  water  used  by  locomotives  is  purchased  of  corporations  or 
individuals,  the  cost  thereof  is  chargeable  under  this  head.  It 
embraces  the  wages  of  employes  engaged  in  supplying  water ;  also 
cost  of  fuel,  oil,  and  waste  used  by  pumping  engines,  and  the  cost 
of  horses  and  expenses  incident  to  their  use,  when  used  at  water 
stations.  The  expense  of  water  used  as  a  train  supply,  station 
supply,  or  for  other  purposes,  should  not  be  charged  here. 

It  does  not  include  the  repairs  of  the  buildings  proper  at  water 
stations,  or  of  stationary  fixtures  appertaining  thereto,  such  as 
tanks,  tubs,  wells,  etc.;  such  structures  being  included  in  “  Re¬ 
pairs  of  Buildings.” 

ALL  OTHER  SUPPLIES  FOR  LOCOMOTIVES. 

This  account  embraces  the  cost  of  oil  waste  and  tallow  used  in 
lubricating  and  cleaning  locomotives,  including  oil  used  in  head¬ 
lights  and  other  lights  and  signals,  and  for  the  steam  and  water- 
gauge  lamps ;  also  other  supplies  for  locomotives  not  chargeable 
under  “Repairs  and  renewals  of  Locomotives.” 

WAGES  OF  OTHER  TRAINMEN. 

Passenger. 

This  account  should  include  salaries  or  wages  of  conductors, 
ticket  collectors,  baggagemen,  brakemen,  news  agents,  water  car¬ 
riers,  and  other  passenger  trainmen ;  also  the  wages  of  employes 
on  dining  and  sleeping  cars  when  such  cars  are  operated  by  rail¬ 
road  companies.  Twenty-five  per  cent,  of  the  wages  of  conduct¬ 
ors,  brakemen,  and  other  trainmen,  when  employed  on  mixed  trains, 
should  be  charged  to  this  account. 

Freight. 

To  include  salaries  and  wages  of  conductors  and  brakemen.  Sev¬ 
enty-five  per  cent,  of  the  wages  of  conductors,  brakemen,  and  other 
trainmen,  when  employed  on  mixed  trains,  should  be  charged  to 
this  account. 


20 


ALL  OTHER  TRAIN  SUPPLIES. 


Passenger. 

This  account  includes  the  cost  of  fuel  used  in  heating  passenger- 
cars  ;  also  cost  of  oil,  kerosene,  candles,  wicking,  etc.,  used  in 
lighting  said  cars,  and  oil  and  wicking  for  lanterns  of  passenger 
trainmen. 

It  also  includes  the  cost  of  miscellaneous  supplies  furnished  pas¬ 
senger-cars,  for  the  purpose  of  protection  against  accidents  and 
fires,  and  for  keeping  them  clean  and  iu  order ;  also  tools  and  ma¬ 
terial  used  in  lubricating  passenger-cars  at  stations  and  elsewhere. 
The  supplies  may  be  enumerated  as  follows,  viz: 


Axes. 

Brooms. 

Brushes. 

Conductors’  punches. 
Chains. 

Cold  chisels. 

Feather  dusters. 
Fire-buckets. 

Flags. 

Frogs  (for  wrecking  ] 
poses). 

Hammers. 


Hatchets. 
Jack-screws. 
Lanterns. 
Lantern  fixtures. 
Matches  . 

Oil. 

Oil-cans. 

Packing-hooks. 

Pails. 

Saws. 

Scoops. 

Shovels. 


Sledges. 

Soap. 

Stove  blacking. 

Switch-chains. 

Switch-ropes. 

Torpedoes. 

Tallow. 

Tallow  buckets. 
Waste. 

Waste  buckets. 
Wrenches,  etc. 


[The  articles  embraced  in  this  account  must  not  be  confounded  with  those 

coming  under  the  head  of  “  Eepairs  and  renewals  of  Passenger  Cars.”] 

One-third  of  the  cost  of  filling  ice-houses  should  be  charged  to 
this  account. 

When  freight  cars  are  fitted  up  temporarily  for  passenger  service 
the  expense  should  be  charged  to  this  account. 

This  account  includes  the  cost  of  all  dining  and  sleeping-car  sup¬ 
plies,  when  such  cars  are  operated  by  railroad  companies. 


Freight. 


This  account  includes  the  cost  of  fuel  and  lights  used  in  caboose 
or  other  cars  incident  to  freight  trains,  and  oil  and  wicking  for 
lanterns  of  freight-train  men.  It  also  includes  the  cost  of  miscel¬ 
laneous  supplies  furnished  to  freight-cars  for  the  purpose  of  pro¬ 
tection  against  accidents  and  fires,  and  for  keeping  the  cars  clean 
and  in  order,  and  tools  and  material  used  in  lubricating  freight- 
cars  at  stations  and  elsewhere.  The  supplies  may  be  enumerated 
as  follows,  viz : 


Axes. 

Brooms. 

Brushes. 

Cold-chisels. 

Fire-buckets. 

Flags. 


Frogs  (for  wreckingpurposes). 
Hammers. 

Hatchets. 

Implements  required  in 
heating  freight-cars. 

Ice  for  refrigerator-cars. 


Jack-screws  used  by 
trainmen. 

Lanterns. 

Lantern  fixtures. 
Matches. 

Oil. 


21 


Oil-cans. 

Packiug-hooks. 

Saws. 

Scoops. 

Straw. 

Sawdust  and  sand 
stock-cars. 


Shovels. 

Sledges. 

Soap. 

Stove-blacking. 
Switch-chains, 
for  Switch-ropes. 


Tallow. 

Tallow-buckets. 

Torpedoes. 

Waste. 

Water-buckets. 
AVrenches,  etc. 


[The  articles  embraced  in  this  account  must  not  be  confounded  with  those 
coming  under  the  head  of  “  Kepairs  and  renewals  of  Freight  Cars.”] 


One-third  of  the  cost  of  filling  ice-houses  should  he  charged  to> 
this  account. 


WAGES  OF  SWITCHMEN,  FLAGMEN,  AND  WATCHMEN. 

This  account  includes  the  wages  of  yard  switchmen,  switch- 
tenders,  bridge-tenders,  bridge  watchmen,  other  watchmen  and 
detectives,  station  policemen,  crossing  gatekeepers,  crossing  flag¬ 
men,  and  track  flagmen,  when  the  labor  of  such  men  is  performed 
in  connection  with  conducting  transportation,  and  is  not  a  direct  ex¬ 
pense  incurred  under  “Repairs  of  Roadway,”  “Repairs  of  Fences, 
Road- crossings,  Signs,  and  Cattle-Guards,”  “Repairs  of  Bridges 
and  Culverts.” 

EXPENSE  OF  TELEGRAPH,  INCLUDING  TRAIN-DISPATCHERS 
AND  OPERATORS. 

This  account  includes  j*ent  paid  for  the  use  of  telegraph  and  tele¬ 
phone  lines,  also  salaries  of  train-dispatchers,  telegraph  operators, 
and  messengers. 

When  an  employ  €  connected  with  the  telegraph  service  also  acts 
as  station  agent,  clerk,  or  in  any  other  capacity,  the  proportion  of 
his  wages  that  should  be  charged  to  this  account  and  the  propor¬ 
tion  that  should  be  charged  to  other  expense  accounts  should  be 
determined  by  the  superintendent  of  the  division,  in  consultation 
with  the  superintendent  of  telegraph.  The  proportion,  when  once 
determined,  should  not  be  varied  except  for  cause. 

WAGES  OF  STATION  AGENTS,  CLERKS,  AND  LABORERS. 

This  account  includes  salaries  of  assistant  division  superintend¬ 
ents,  train  masters,  freight  and  ticket  agents  in  charge  of  stations, 
depot  masters,  station  passenger  agents,  general  agents  at  local 
points,  and  other  officials  occupying  analogous  positions. 

When  an  agent  is  also  a  telegraph  operator  his  wages  will  be 
distributed  as  directed  under  “Expense  of  Telegraph,  including 
Train  Dispatchers  and  Operators.” 

It  also  includes  salaries  of  assistant  agents,  cashiers,  and  clerks 
at  stations. 


22 


This  account  includes  wages  of  unskilled  laborers,  viz: 

Station  baggage-men,  yard-masters,  callers,  gatekeepers  (not  at  crossings), 
janitors,  porters,  warehousemen,  freight-house  foremen,  freight  callers, 
tallymen,  deliverymen,  teamsters,  messengers,  scalesmen,  coopers  at  sta¬ 
tions  and  shops,  stationary-engine  men  of  engines  used  for  heating  pur¬ 
poses  ;  also  employes  engaged  in  carrying  and  weighing  mails,  in  cleaning 
cars  of  every  description,  in  placing  derailed  locomotives  and  cars  on  the 
track,  and  in  handling  baggage  and  mails,  and  freight  disturbed  by  wrecks, 
together  with  the  expenses  incident  thereto.  This  account  also  includes 
wages  of  employes  engaged  in  digging,  loading,  and  drying  sand,  inspect¬ 
ing  smoke-stacks,  cleaning  and  sweeping  out  round-houses,  operating  turn¬ 
tables,  cleaning  clinker-pits,  and  carrying  out  cinders,  washing  boilers, 
cleaning  fire-boxes,  and  watching  round-houses. 


STATION  SUPPLIES. 


This  acbount  includes  the  cost  of  fuel  used  in  freight  and  pas¬ 
senger  offices  and  other  station  buildings,  and  in  engine-houses  not 
used  as  shops. 

It  includes  the  cost  of  gas,  oil,  kerosene,  candles,  wicking,  sup¬ 
plies  for  electric  lights,  etc.,  used  in  lighting  the  buildings  and  of¬ 
fices  of  the  class  named  above,  and  for  supplies  used  in  the  lanterns 
of  the  employes  immediately  connected  with  them ;  also  the  sup¬ 
plies  used  for  signals,  switches,  etc.,  at  stations. 

It  also  embraces  such  miscellaneous  items  and  expenses  at  sta¬ 
tions  as  are  not  otherwise  provided  for  herein,  viz: 


Baggage-checks. 
Boxes  for  shipping 
tionery. 

Brooms. 

Brushes. 

Carriages. 

Car-seals. 

Chalk. 

Care  of  horses  used  at 
tions. 

Counter-brushes. 

Drays. 

Feather  dusters. 
Files. 

Flags. 

Harness. 

Horse  feed. 

Horses. 


Hose. 

Hose-couplings. 

Ice-tongs. 

Ice. 

Lamp-black. 

Lanterns. 

Lantern  fittings. 
Mail-bags. 
Marking-brushes. 
Marking-pots. 

Marline. 

Matches. 

Hails. 

Newspapers. 

Oil-cans. 

Packing  boxes  or  chests. 
Postage-stamps. 


Postal  cards. 

Rubber  hose. 
Scrubbing-brushes. 
Shoeing  horses. 

Soap. 

Spikes. 

Sponge. 

Stove-blacking. 

Switching  cars  by  horse¬ 
power. 

Tacks. 

Torpedoes. 

Towels. 

Twine. 

"Wagons. 

W ashing  towels. 

Waste,  etc. 


One-third  of  the  cost  of  filling  ice-houses  should  be  charged  to 
this  account. 

This  account  does  not  include  fuel,  lights,  and  other  supplies 
used  at  general  offices,  outside  agencies,  or  at  shops  and  store¬ 
houses,  such  expenses  being  otherwise  provided  for  herein. 


23 


SWITCHING  CHARGES— BALANCE. 

This  account  should  include  all  payments  made  at  junction  and 
other  points  where  the  yard  or  side-track  service  is  hired  at  a  daily, 
monthly,  or  yearly  compensation,  and  for  switching  which  the  re¬ 
porting  company  would  itself  naturally  do  is  paid  for  to  some  other 
party  upon  any  agreed  basis  of  compensation.  Switching  upon 
terminal  or  junction  roads  or  by  bridge  companies,  where  a  given 
sum  per  car  is  charged  in  the  way-bill  and  ultimately  returned  to 
the  company  performing  the  service,  is  to  be  treated  as  other  back 
charges  are  treated  and  deducted  in  settlement  with  the  company 
in  question,  and  need  not  enter  into  this  account. 

CAR  MILEAGE— BALANCE. 

This  account  includes  amounts  due  to  and  from  other  companies, 
firms,  or  individuals  for  use  of  passenger  or  freight  locomotives  and 
passenger  or  freight  cars. 

LOSS  AND  DAMAGE. 

This  account  includes  charges  for  loss  or  damage  of  freight,  par¬ 
cels,  express  matter,  baggage,  and  other  property  intrusted  for 
transportation,  including  live-stock  received  for  shipment,  and  all 
expenses  directly  incident  thereto;  it  also  includes  the  wages  and 
expenses  of  employes  engaged  either  as  adjusters  or  otherwise,  not 
elsewhere  provided  for  herein. 

This  account  includes  charges  for  damages  to  or  destruction  of 
property  other  than  that  intrusted  for  transportation,  whether  oc¬ 
casioned  by  fire  or  otherwise,  but  not  including  the  premium  paid 
for  insurance,  which  should  be  charged  to  “Insurance  ;  ”  *  or  the 
legal  expenses  incurred  in  connection  with  the  damages  referred 
to,  which  are  embraced  under  the  head  of  “Legal  Expenses.” 

It  includes  the  charges  for  cattle  and  other  live-stock  killed  or 
injured  by  locomotives  or  trains  while  crossing  or  trespassing  on 
the  right  of  way;  also  wages  and  expenses  of  employes  engaged 
as  witnesses. 

This  account  does  not  include  the  cost  of  any  property  belong¬ 
ing  to  the  company  that  may  be  damaged  or  destroyed  by  fire. 
When  property  of  the  company  that  is  damaged  or  destroyed  by 
fire  is  repaired  or  renewed,  tbe  cost  thereof  should  be  charged  to 
the  proper  operating  account,  as  the  case  may  be. 

Material  in  shops  or  stores,  when  destroyed  by  fire  or  otherwise, 
should  be  charged  at  once  to  the  account  or  accounts  to  which  it 

*  Amounts  collected  from  Insurance  Companies  for  losses  should  be  credited 
to  the  account  to  which  the  cost  of  replacing  the  property  destroyed  is  charge¬ 
able.  , 


24 


would  have  been  charged  in  the  regular  course  of  business.  When 
this  can  not  be  determined,  the  accounting  officer  will  designate 
how  the  charge  should  be  made. 

Loss  and  damage  should  be  apportioned  as  between  freight  and 
passenger,  upon  au  equitable  basis  according  to  the  facts. 

INJURIES  TO  PERSONS. 

This  account  embraces  all  charges  on  account  of  persons  killed 
or  injured,  it  includes  compensation  paid  to  injured  persons,  their 
guardians,  heirs,  relatives,  and  attorneys ;  fees  and  expenses  of  doc¬ 
tors,  coroners,  undertakers,  witnesses  and  others  (except  lawyers’ 
fees  and  court  expenses) ;  bills  for  board  ;  wages  and  expenses  of 
employes  engaged  as  witnesses  or  otherwise  ;  also,  wages  and  ex¬ 
penses  of  those  occupied  in  connection  with  the  adjustment  of 
claims  coming  under  this  head. 

Amounts  paid  as  wages  to  injured  or  disabled  persons  when  con¬ 
tinued  in  the  employ  of  the  company,  while  their  case  is  under 
advisement  or  otherwise,  are  chargeable  to  this  account. 

Injuries  to  persons  should  be  apportioned  to  the  train  which  oc¬ 
casioned  the  outlay — freight  or  passenger,  as  the  fact  was. 

BARGES,  FLOATS,  TUGS,  FERRY-BOATS,  EXPENSES  OF,  IN¬ 
CLUDING  WAGES,  FUEL,  AND  SUPPLIES. 

This  account  should  embrace  all  expenditures  incurred  in  the 
operation  of  the  floating  equipment,  including  wages,  fuel,  and 
supplies  for  boats  of  every  character  used  in  conducting  transporta¬ 
tion. 

OTHER  EXPENSES. 

All  items  of  expense  pertaining  to  the  conducting  transportation 
which  are  not  provided  for  or  can  not  be  placed  with  analogous 
items  should  be  given  under  this  head. 


GENERAL  EXPENSES. 

SALARIES  OF  OFFICER'S. 

This  account  is  to  embrace  the  salaries  of  the  general  officers, 
including  division  superintendents. 

SALARIES  OF  CLERKS. 

This  account  includes  salaries  of  clerks  in  general  offices  and  sal¬ 
aries  of  all  clerks  which  may  not  properly  be  placed  under  “  Wages 
of  Station  Agents,  Clerks,  and  Laborers.” 


25 


GENERAL  OFFICE  EXPENSES  AND  SUPPLIES. 

This  account  includes  the  cost  of  fuel  and  lights  consumed  at  the 
general  offices  and  the  expenses  incident  to  the  general  offices  not 
otherwise  provided  for  herein.  They  may  be  classified  as  follows, 
viz : 

Care  and  cost  of  horses  and  carriages,  cleaning  offices,  collection  charges, 
expenses  of  pay  and  other  business  cars  and  lunch  rooms,  horse  feed,  hose 
and  hose  couplings,  ice,  ice-tongs,  lamp  globes,  lamp  chimneys,  lamp 
burners,  lamp  tubes,  lamp  shears  and  other  fixtures,  lamp-black,  matches, 
marline,  marking  pots,  marking  brushes,  mail-bags,  nails,  newspapers, 
postage-stamps,  postal-cards,  packing  boxes  or  chests,  shoeing  horses,  soap, 
sponges,  stove  blacking,  scrubbing  brushes,  towels,  twine,  waste,  etc. 
(The  articles  coming  under  the  head  of  this  account  must  not  be  con¬ 
founded  with  those  embraced  in  “Repairs  of  Buildings.”) 

AGENCIES,  INCLUDING  SALARIES  AND  RENT. 

This  account  embraces  the  salaries  and  expenses  of  those  en¬ 
gaged  exclusively  in  the  procurement  of  competitive  business,  in¬ 
cluding  traveling  agents  and  solicitors:  also  of  agencies  located 
off  the  line  of  the  company.  It  also  includes  rents,  office  ex¬ 
penses,  and  other  disbursements  of  a  similar  nature  on  account  of 
outside  agencies. 

Special  agencies,  and  the  expenses  connected  therewith,  occu¬ 
pied  in  the  procurement  of  competitive  traffic,  when  not  located 
on  the  immediate  line  of  the  road,  are  embraced  in  this  account, 
although  the  agency  may  be  situated  in  cities  through  which  the 
line  runs. 

ADVERTISING. 

This  account  includes  the  cost  of  advertising,  and  expenses  inci¬ 
dent  thereto,  excepting  advertisements  of  dividends  and  directors’ 
meetings.  It  also  embraces  the  cost  of  bulletin-boards,  handbills, 
folders,  posters,  dodgers,  maps,  cards,  bulletins,  and  similar  ad¬ 
vertising  matter,  the  frames,  glasses,  cords,  etc.,  used  in  connec¬ 
tion  therewith,  and  all  expenses  incident  to  advertisements  of  the 
character  named,  including  cost  of  distribution,  postage,  freight, 
etc, ;  also  the  wages  of  employds  engaged  in  designing,  packing, 
and  distributing  advertising  matter  and  posting  bills. 

COMMISSIONS. 

The  expense  to  be  given  under  this  head  is  the  total  amount 
paid  in  the  form  of  commissions  for  services  in  respect  to  either 
freight  or  passenger  business  ;  the  account  is  to  be  divided  between 
those  branches  of  traffic  according  to  the  fact;  it  should  include 


all  moneys  paid,  either  to  agents  or  other  companies,  or  to  other 
parties,  whose  compensation  is  measured  by  a  percentage  upon 
business  obtained. 

'INSURANCE. 

This  account  includes  the  cost  of  insuring  property  of  the  com¬ 
pany,  and  property  which  is  intrusted  to  it ;  also  charges  for  in¬ 
suring  passengers  and.  others  against  accident  or  death.  It  covers 
cost  of  collection  and  all  other  expenses  incidental  to  insurance. 

EXPENSE  OF  FAST  FREIGHT  LINES. 

The  amount  of  expense  incurred  from  membership  of  fast  freight 
line  or  dispatch  organizations,  including  the  carrier’s  proportion 
of  all  salaries,  rents,  etc. 

EXPENSE  OF  TRAFFIC  ASSOCIATIONS. 

The  amount  of  expense  incurred  from  membership  of  traffic  as¬ 
sociations  of  all  descriptions,  apportioned  between  passenger  and 
freight. 

EXPENSE  OF  STOCK- YARDS  AND  ELEVATORS. 

This  account  includes  wages,  supplies,  and  all  other  expenses  in¬ 
curred  in  the  operation  of  stock-yards  or  elevators. 

Expenditures  for  maintenance  should  be  included  under  “  Re¬ 
pairs  of  Buildings.” 

RENTS  OF  BUILDINGS  AND  OTHER  PROPERTY. 

This  account  includes  the  rents  paid  for  buildings  and  other 
property  when  such  property  is  used  directly  in  connection  with 
the  operations  of  the  road.  But  rentals  of  tracks ,  yards ,  and  ter¬ 
minals  are  classed  with  other  rentals  paid,  and  made  a  separate 
item  under  “Deductions  from  Income.” 

LEGAL  EXPENSES. 

This  account  includes  the  salaries  and  fees  of  solicitors  and  attor¬ 
neys,  and  all  legal  and  court  expenses  of  every  kind  not  otherwise 
provided  for  herein. 

•STATIONERY  AND  PRINTING. 

This  account  includes  the  cost  of  all  stationery,  books,  printed 
blanks,  time-tables,  tariffs,  and  tickets,  and  other  items  naturally 
coming  under  this  head,  not  mentioned  elsewhere  herein.  The 
principal  articles  may  be  enumerated  as  follows,  viz : 

Arm-rests.  Blank  books.  Blank  cards. 

Books.  Blank  paper.  Binders. 

Blanks.  Blank  tablets.  Blotters. 


27 


Blotting-paper. 

Milk  transportation 

Rubbers. 

Carbon  paper. 

tickets. 

Rubber-bands. 

Cards. 

Note-paper. 

Rubber-stamps. 

Card-board. 

Notices. 

Rulers. 

Copying-brushes. 

Oil-paper. 

Ruling-pens. 

Calendars. 

Orders. 

Sponges. 

Caligraphs. 

Printed  tablets. 

Seals. 

Circulars. 

Printed  cards. 

Sealing-wax. 

Copy  (impression)  books.  Paper-cutters. 

Shears. 

Delivery  tickets. 

Paper-fastners. 

Shipping  tags. 

Envelopes. 

Paper-weights. 

Scrap-books. 

Eyelets. 

Papyrographs. 

Sponge-cups. 

Eyelet-punches. 

Pencils. 

Statement  paper. 

Erasers. 

Pencil-erasers. 

Short-hand  books; 

Hektographs. 

Pens. 

Tariffs. 

Indexes. 

Pen-holders. 

Time-tables. 

Invoice-books. 

Pen-racks. 

Tissue  (impression)  books. 

Ink. 

Paper-clips. 

Tissue  (impression)  paper. 

Inkstands. 

Paper-files. 

Tape. 

Letter-paper. 

Paper-baskets. 

Tickets. 

Legal-cap  paper. 

Passenger  tickets. 

Type- writers. 

Mucilage. 

Pounce. 

Waste  baskets. 

Mucilage  brushes. 

Pins. 

Water  holders. 

Manifold  paper. 

Punches. 

Wrapping-paper,  etc. 

OTHER  GENERAL  EXPENSES. 

All  general  expenses  which  may  not  he  properly  classed  with  any 
of  the  separate  items  given  under  “General  Expenses”  should  be 
included  in  this  account. 


c 


3  0112  105325812 


